# Mont. Code Ann. § 15-35-104: 15-35-104 Quarterly statement and payment of tax

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-104

## Section

- **Citation:** Mont. Code Ann. § 15-35-104
- **Heading:** 15-35-104 Quarterly statement and payment of tax
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 15 / Chapter 35 / Part 1 / Section 15-35-104

## Text

15-35-104 . Quarterly statement and payment of tax. Each coal mine operator shall compute the severance tax due on production for each calendar quarter on forms prescribed by the department. The statement must show the tonnage produced, the average Btu value of the production, the contract sales price received for the production, and other information that the department may require. The completed form, with the tax payment, must be delivered to the department not later than 30 days following the close of the quarter. The form must be signed by the operator if the operator is an individual or by an officer of the coal mine operator if the operator is a business entity. A person operating more than one coal mine in this state may include all of the person's mines in one statement. The department may grant a reasonable extension of time for filing statements and payment of taxes due upon good cause shown.

## Nearby sections

- [Mont. Code Ann. § 15-35-101 15-35-101 Legislative findings and declarations of purpose](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-101.md)
- [Mont. Code Ann. § 15-35-102 15-35-102 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-102.md)
- [Mont. Code Ann. § 15-35-103 15-35-103 Severance tax -- rates imposed](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-103.md)
- [Mont. Code Ann. § 15-35-104 15-35-104 Quarterly statement and payment of tax](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-104.md)
- [Mont. Code Ann. § 15-35-105 15-35-105 Penalty and interest for delinquent tax -- waiver](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-105.md)
- [Mont. Code Ann. § 15-35-106 15-35-106 Annual testing of samples](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-106.md)
- [Mont. Code Ann. § 15-35-107 15-35-107 When value of coal may be imputed -- procedure](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-107.md)
- [Mont. Code Ann. § 15-35-108 15-35-108 Disposal of severance taxes](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-108.md)
- [Mont. Code Ann. § 15-35-112 15-35-112 Deficiency assessment -- review -- penalty and interest](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-112.md)
- [Mont. Code Ann. § 15-35-113 15-35-113 Credit for overpayment -- interest on overpayment](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-113.md)
- [Mont. Code Ann. § 15-35-114 15-35-114 Statute of limitations](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-114.md)
- [Mont. Code Ann. § 15-35-121 15-35-121 Penalties for neglect or false statement](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-121.md)
- [Mont. Code Ann. § 15-35-122 15-35-122 Rulemaking authority](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-122.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-104. Check the current official text before relying on it. Not legal advice.